What has changed in this edition?

What has been changed in the handbook for 2024.

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

The main changes are as follows.

Part 1: Roles and responsibilities

  • Moved content on register of business interests in this section from part 5 of the handbook (1.45 to 1.48).
  • Reminding trusts the importance of the digital and technology standards (1.16).

Part 2: Main financial requirements

  • Emphasising that trusts鈥� reserves policy includes a clear plan for managing reserves (2.8).
  • Clarifying the position around when trusts must approach ESFA for Electric Vehicle (EV) salary sacrifice schemes (2.31).

Part 3: Internal Scrutiny

  • Explaining which internal scrutiny options to be applied for trusts with annual revenue income over 拢50 million (3.16).
  • Clarifying qualifications and/or experience for trustees and peer reviewers (3.17).

Part 5: Delegated Authorities

  • Confirming that trusts will be able to enter into finance leases where the lease category appears on the DfE approved list (5.25 and 5.26).

Part 6: The Regulator and intervention

  • Clarifying that trusts take appropriate action to meet DfE鈥檚 cyber security standards (6.14).
  • Extended the list of examples where an Notice to Improve (NtI) may be issued to include management of the school estate (6.16).